Mississippi does not have any specific restrictions concerning the shipping of tobacco products to consumer. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
Every distributor, wholesaler, dealer, or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business.
No distributor or wholesaler of tobacco products shall sell, distribute, deliver, or in any other manner transfer any tobacco products for sale at retail to any person not possessing a valid tobacco permit under Section 27-69-1 et seq., Mississippi Code of 1972.
Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.
Additional information about licensing in Mississippi is available at the Operating Your Business link above.
It shall be an absolute affirmative defense that the person or entity giving tobacco products through the mail to an individual under eighteen (18) years of age in violation of this article had requested and received documentary or written evidence from such person purportedly establishing his age to be at least eighteen (18) years of age.
Mississippi imposes an excise tax on the each person or dealer in cigars, stogies, snuff, chewing tobacco, or tobacco substitutes on the sale, use, gift, possession, consumption, handling or distribution in the state. The tax is declared to be on the vendee, user, consumer, or possessor of tobacco in Mississippi, and when the tax is paid by any other person, such payment is considered an advance payment and will be added to the price of the tobacco and recovered from the ultimate consumer or user.
Foreign manufacturers, wholesalers, or distributors shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into Mississippi at any and all reasonable times.
The tax on tobacco products is in addition to all other privileges, licenses, and any and all other taxes imposed by law in the state. However, nothing in Miss. Code § 27-69-23 will be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by Miss. Code ch. 27-69.
Any municipality within the state, in which any business licensed under the provisions of state tobacco tax laws, may be carried on, has the right to impose upon persons engaged in such business, an annual privilege tax of not more than 50% of the permit fee imposed by Miss. Code § 27-69-7. However, no person engaged in the wholesale sale or distribution of cigars, cigarettes, or smoking tobacco taxed by state law may be taxed by any municipality other than that in which the warehouse or wholesale business is located.